Back
SONIA GOKANI, SANDEEP N. BHATT
Rajai Motors (A Partnership Firm) – Appellant
Versus
State Of Gujarat – Respondent
ORDER :
(Sonia Gokani, J.)
1. The petitioner herein is challenging the order dated 17.01.2022 passed by the Gujarat Value Added Tax Tribunal, whereby it ordered the pre-deposit of tax of Rs. 7,12,00,000/- on the basis of the Revision order in Revision Application No. 44 of 2021 and in the matter of Second Appeal No. 579 of 2021.
2. The Tribunal, infact, had decided the Revision Petition at an interim stage and issued the direction to pay such a huge amount within a period of one month. The petitioner is aggrieved by the fact that it has a good case on merit and the orders of the Assessing Officer and the First Appellate Authority are based on assumption and presumption and lacks the factual basis.
3. The petitioner is a registered dealer under the Gujarat Value Added Tax Act, 2003 (‘the VAT Act’ hereinafter) and Central Sales Tax Act, 1956 (‘the CST Act’ hereinafter). The petitioner is engaged in the business of reselling motor cycles, scooter and their parts as well as having the service station of the two wheelers. The present petition concerns the Assessment year 2015-16. The purc
The court emphasized the importance of considering property attachment and the amount already deposited in determining the necessity of pre-deposit, and highlighted the need for timely completion of ....
The Tribunal must consider the prima facie case of the appellant before imposing pre-deposit requirements, as mandated by the VAT Act.
The court established that tax authorities must consider evidence and adhere to natural justice principles when determining pre-deposit amounts and input tax credits.
Point of Law – The petitioner is a private limited company engaged in the business of trading in petrochemicals, which is registered under the VAT Act, 2003 as well as Central Sales Tax Act, 1956. Th....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
